Law: Sales Tax Act, 1990

Section: 2(46),3(38),7,8,8(1)(a)13,33,34,46,46(2) ,50,71,72

Law: Income Tax Ordinance, 2001

Section: 131,132,221,240

Law: Customs Act, 1969

Section: 194A,194B,194C,194B(2)

Law: Sales Tax Rules, 2006

Section: 25,38(3)

Sales Tax Act, 1990 (VII of 1990) - Section 2(46), 3(38), 7, 8, 13, 33, 34, 46, 50 & 71 - Sales Tax Rules, 2006 - Sections 25 & 38(3) - Income Tax Ordinance, 2001 - Section 221 - Customs Act, 1969 - Section 194(B) - C.No.3(4)ST-L&P/07 dated 02-12-2008, C.No.3(4)57-L&P/2007 dated 19-01-2012 -SRO 555(1)/2006, dated 05-06-2008, SRO 698(1)/96, dated 22-08-1996 & SRO 560(1 )/2006, dated 05-06-2006 - Tax credit not allowed - Application for rectification of mistake - Applicant. supplied electricity to WAPDA and received consideration both as Energy Purchase Price and Capacity Purchase Price - It made adjustment of input tax in respect of non-taxable value of supply which was disallowed by Assessing Officer on ground that applicant was not legally entitled to claim adjustment - Levy of tax, additional tax and penalty - Decision upheld in appeal by CIR(A) - Confirmation by Division Bench of Tribunal - Applicant filed application for rectification of mistake contending therein that D.B. made mistake by not agreeing with it that Section 8(1)(a) of Sales Tax Act, 1990 and provisions of SRO 555(I)/2006 relating to apportionment of input tax between applicant 's taxable supply(E.P.P.) and non-taxable supply (CPI) were inapplicable in view of FBR's clarification contained in its letter C.No.3(4)57-L&P/07, dated 02-12-2008 read with sub-section 3 of Rule 38 Chapter 6 of SRO No. 560(I)/2006, dated 05-06-2006 - Constitution of Larger Bench for disposal of rectification application - Maintainability of application for rectification - Declaration of certain provisions ultra vires by Tribunal - Validity - Whether applicant cannot claim input adjustment without fulfilling criteria laid down in Section 7 & 8 of Sales Tax Act, 1990, therefore D.B. of Tribunal made no mistake by saying that applicant's claim of input tax adjustment on account of non-taxable supply i.e. CPP is inadmissible - Held yes - Whether any clarification in manner of administrative instructions issued by Board cannot override provision of Sales Tax Act, 1990 - Held yes - Whether Tribunal (DB) did not make mistake by following ratio settled by constitutional courts that rule framed in…

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